The Effect of ROA and Composition of the Board of Commissioners on Earnings Quality with Earnings Management and Institutional Ownership as Intervening Variables
The purpose of this study was to determine the relationship between ROA and the composition of the board of commissioners on earnings quality by mediating earnings management and institutional ownership. The research population is a company engaged in real estate and property listed on the Indonesia...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Politeknik Harapan Bersama Tegal
2019-01-01
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Series: | Monex: Journal Research Accounting Politeknik Tegal |
Online Access: | https://ejournal.poltektegal.ac.id/index.php/monex/article/view/1060 |